https://www.taxtmi.com/caselaws?id=464331 The SC dismissed the Special Leave Petitions challenging the restriction on filing before the Interim Board for Settlement instituted after the ITSC was abolished by the Finance Act, 2021. The Court upheld the limitation that only applications pending as of 01.02.2023 and those assessed as eligible on 31.01.2021 could be entertained, rejecting petitioners' contention that their statutory remedy was retrospectively taken away. The petitions were dismissed following existing precedent. en-us Fri, 26 Jul 2024 00:00:00 +0530 Sun, 19 Oct 2025 14:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464331 The SC dismissed the Special Leave Petitions challenging the restriction on filing before the Interim Board for Settlement instituted after the ITSC was abolished by the Finance Act, 2021. The Court upheld the limitation that only applications pending as of 01.02.2023 and those assessed as eligible on 31.01.2021 could be entertained, rejecting petitioners' contention that their statutory remedy was retrospectively taken away. The petitions were dismissed following existing precedent. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464331